INSTRUCTIONS FOR PREPARING THE PAYROLL TA DEPOSIT (DE 88/DE 88ALL) COUPON The Employment Development Department (EDD) Taxpayer Assistance Center agents are available to answer your general state payroll tax and filing requirement questions and provide information to you Monday through Friday from 8 am to 5 pm Pacific Time The Taxpayer Assistance Center is closed weekends and state holidays When calling an automated voice response system will provide a menu of services including ordering tax forms instructions and publications For customers in the United States and Canada call 888-745-3886 For customers outside the United States or Canada call 916-464-3502 Speech and hearing impaired customers may contact the EDD at TTY 800-547-9565 IMPORTANT INFORMATION For your TA RATE INFORMATION please refer to your Notice of Contribution Rates and Statement of UI Reserve Account (DE 2088) mailed to you under separate cover access our e-services for Business at https://eddserviceseddcagov or contact the EDD Taxpayer Assistance Center at 888-745-3886 For online tutorials on completing the Payroll Tax Deposit (DE 88/DE 88ALL) coupon go to wwweddcagov/payroll_taxes/web_based_seminarshtm For simple instructions on how to complete items 1 2 3 and 4 on the DE 88/DE 88ALL coupon go to wwweddcagov/pdf_pub_ctr/de88allsipdf For California Next-Day Semiweekly Monthly or Quarterly deposit requirement information go to http://wwweddcagov/payroll_taxes/required_filings_and_due_dateshtm#payrolltaxdepositde88 For Interest Rate and Daily Interest Factor information go to wwweddcagov/payroll_taxes/interest_ratehtm For online access to many of the EDD s tax forms publications and information sheets go to wwweddcagov/payroll_taxes/forms_and_publicationshtm For remitting your DE 88/DE 88ALL coupon and payment please mail to: Employment Development Department PO Box 826276 Sacramento CA 94230-6276 If you have a change of mailing address or have quit doing business complete the CHANGE OF ADDRESS / ADDRESS CORRECTION AND FINAL REPORT FORM on page 11 and mail it to the address shown on the form You can also change your mailing address or inactivate your account online by accessing our e-services for Business at https://eddserviceseddcagov ADDRESS CHANGES MADE ON THE DE 88/DE 88ALL CANNOT BE PROCESSED TABLE OF CONTENTS TOPIC PAGE DEPOSIT SCHEDULE and PAYMENT DUE S Next-Day Semiweekly Monthly and Quarterly Filers 2 PAYROLL TAES Definitions / Taxable Wage Limits 3 DETERMINE TAABLE 3 CALCULATE DEPOSIT AMOUNTS (including Penalty and Interest for late Quarterly deposit payment) 4-6 SAMPLE OF A COMPLETED DE 88ALL (Monthly deposit payment) 7 SAMPLE OF A COMPLETED DE 88ALL (late Quarterly deposit payment) 7 WORKSHEETS FOR CALCULATING PAYROLL TAES 8-9 EMPLOYER RECORD OF CALIFORNIA TA / WITHHOLDING DEPOSITS 10 CHANGE OF ADDRESS / ADDRESS CORRECTION AND FINAL REPORT FORM 11 DE 88ALL-I Rev 30 (7-14) (INTERNET) Page 1 of 11 CU
DEPOSIT SCHEDULE AND PAYMENT DUE S Payroll tax payments should be remitted with a properly completed DE 88/DE 88ALL coupon IF THE DE 88/DE 88ALL IS IMPROPERLY COMPLETED YOUR PAYMENT MAY BE POSTED TO THE INCORRECT QUARTER AND/OR YEAR AND INTEREST AND PENALTY MAY BE CHARGED The postmark date is used to determine the timeliness of tax payments and penalty and interest are charged on tax payments received late California Personal Income Tax (PIT) and State Disability Insurance (SDI) due dates are generally the same as federal deposit due dates: If your Federal Deposit Schedule/Requirement is Next-Day Semiweekly Monthly Quarterly 4 5 or Annually 6 AND You Have Accumulated State PIT Withholdings of If Pay Date Is PIT and SDI Deposit Due by 1 Deposit Schedule to mark on DE 88/DE 88ALL Less than $350 Any Day Quarterly 2 Quarterly $350 to $500 Any Day 15 th of the following month Monthly More than $500 Any Day Next-Day Next-Day Less than $350 Any Day Quarterly 2 Quarterly $350 to $500 Any Day 15 th of the following month Monthly More than $500 Wed Thurs Fri Following Wednesday 3 Semiweekly More than $500 Sat Sun Mon Tues Following Friday 3 Semiweekly Less than $350 Any Day Quarterly 2 Quarterly $350 or more Any Day 15 th of the following month Monthly Less than $350 Any Day April 30 2014 July 31 2014 October 31 2014 February 2 2015 Quarterly $350 or more Any Day 15 th of the following month Monthly 1 If the due date falls on a Saturday Sunday or legal holiday the due date is extended to the next business day For example if a deposit is due on Friday but Friday is a holiday the due date is extended to the following Monday 2 If you have accumulated less that $350 of PIT and choose to make an additional deposit before the quarterly due date designate item 2 DEPOSIT SCHEDULE as QUARTERLY on your DE 88 coupon 3 The transition period of the semiweekly schedule allows employers to make deposits in any one of the three business days following the last pay date If any of the transition period days is a legal holiday you are given an extra business day to make your deposit 4 This is not a federal deposit schedule If you do not meet one of the above schedules you are required to make California payroll tax deposits quarterly More information about federal deposit schedules can be found in the Internal Revenue Service s (IRS) Employer s Tax Guide (Publication 15 Circular E) This guide can be found at wwwirsgov 5 A deposit of employer UI and ETT contributions and any accumulated SDI and California PIT withholdings not previously paid MUST BE DEPOSITED EACH QUARTER by the due dates shown 6 If your federal deposit schedule/requirement is annually you are required to make California payroll tax deposits quarterly or monthly based on the guidelines in the above table REMEMBER: Once you make a Next-Day deposit to the IRS your federal deposit schedule automatically becomes Semiweekly for the remainder of that calendar year and all of the following calendar year PAYROLL TA PAYMENTS ARE DUE AND MUST BE REPORTED IN THE QUARTER THE WERE PAID NOT IN THE QUARTER THE WERE EARNED DE 88ALL-I Rev 30 (7-14) (INTERNET) Page 2 of 11
PAYROLL TAES California PIT Withholdings California PIT Deposit Threshold State Disability Insurance (SDI) Unemployment Insurance (UI) Employment Training Tax (ETT) Employers may be required to withhold California PIT from their individual employee wages The PIT withholding schedules are located in the 2014 California Employer's Guide (DE 44) and on the EDD website at wwweddcagov/payroll_taxes/rates_and_withholdinghtm If you require additional assistance contact the EDD Taxpayer Assistance Center at 888-745-3886 The California PIT deposit threshold is used in conjunction with your Federal Deposit Schedule to determine when your deposit is due based on the amount of accumulated California PIT that you have withheld See page 2 The SDI rate (includes percentage for Paid Family Leave) is the same for all employers and may fluctuate annually Subject employers must withhold SDI from individual employee wages to the taxable wage limit of $101636 An employer's UI contribution rate is based on their reserve account balance and may fluctuate annually Subject employers are responsible for paying UI on individual employee wages to the taxable wage limit of $7000 Employers with a positive reserve account balance are required to pay ETT on individual employee wages to the taxable wage limit of $7000 TO AUTOMATE YOUR PAYROLL TA PAYMENTS AND ELIMINATE PREPARING A DE 88/DE 88ALL COUPON USE ELECTRONIC FUNDS TRANSFER (EFT) Contact our e-pay Unit at 916-654-9130 or fax 916-654-7441 for more information The EFT program information can also be found in the Electronic Funds Transfer Program Information Guide (DE 27) the 2014 DE 44 or go to our e-services for Business at https://eddserviceseddcagov TAABLE EAMPLE: An employer has two employees In the first quarter Employee #1 is paid $600000 and Employee #2 is paid $500000 Both employees wages did not exceed the UI ETT and SDI taxable wage limit First Quarter Taxable Wages UI and/or ETT SDI Employee #1 Employee #2 Total Taxable Wages $ 600000 $ 500000 $1100000 $ 600000 $ 500000 $1100000 In the second quarter Employee #1 is paid $1800000 and Employee #2 is paid $600000 Both employees wages exceed the UI and ETT taxable wage limit; however neither employee exceeded the SDI taxable wage limit Second Quarter Taxable Wages UI and/or ETT SDI Employee #1 Employee #2 Total Taxable Wages $ 100000 $ 200000 $ 300000 $1800000 $ 600000 $2400000 In the third quarter Employee #1 is paid $1600000 and Employee #2 is paid $600000 Neither employee exceeded the SDI taxable wage limit Third Quarter Taxable Wages UI and/or ETT SDI Employee #1 Employee #2 Total Taxable Wages $ 000 $ 000 $ 000 $1600000 $ 600000 $2200000 In the fourth quarter Employee #1 is paid $1800000 and Employee #2 is paid $700000 Neither employee exceeded the SDI taxable wage limit Fourth Quarter Taxable Wages UI and/or ETT SDI Employee #1 Employee #2 Total Taxable Wages $ 000 $ 000 $ 000 $1800000 $ 700000 $2500000 Taxable Wages -Year End Summary UI and/or ETT SDI Employee #1 $ 700000 $5800000 Employee #2 $ 700000 $2400000 DE 88ALL-I Rev 30 (7-14) (INTERNET) Page 3 of 11
HOW TO CALCULATE UI / UI & ETT CONTRIBUTIONS All UI and ETT contributions due for a quarter must be paid before the filing delinquency date of each quarter (see page 2) However UI and ETT may be voluntarily paid during the quarter with any deposits of SDI and PIT NOTE: If you are not subject to ETT please disregard the ETT calculations in the following examples HOW TO CALCULATE A UI and ETT PREPAYMENT: Total UI taxable wages for the pay period are $500000 The UI rate is 34% (034) and the ETT rate is 01% (001) When completing the DE 88ALL please use your UI and ETT rate or call the EDD Taxpayer Assistance Center at 888-745-3886 for rate information UI Calculation: UI Taxable Wages $ 500000 UI Rate 034 UI PREPAYMENT $ 17000 (SEE BO 4A ON SAMPLE COUPON #1) ETT Calculation: UI Taxable Wages $ 500000 ETT Rate 001 ETT PREPAYMENT $ 500 (SEE BO 4B ON SAMPLE COUPON #1) HOW TO CALCULATE A UI and ETT QUARTERLY PAYMENT IF PREPAYMENTS HAVE BEEN MADE: The total UI taxable wages for the quarter are $1100000 During the quarter UI prepayments of $17000 and ETT prepayments of $500 were made The UI rate is 34% (034) and the ETT rate is 01% (001) UI Calculation: UI Taxable Wages $ 1100000 UI Rate 034 Quarterly UI contributions due $ 37400 - UI Prepayment - 17000 QUARTERLY UI PAYMENT $ 20400 (SEE BO 4A ON SAMPLE COUPON #2) ETT Calculation: UI Taxable Wages $ 1100000 ETT Rate 001 Quarterly ETT contributions due $ 1100 - ETT Prepayment - 500 QUARTERLY ETT PAYMENT $ 600 (SEE BO 4B ON SAMPLE COUPON #2) HOW TO CALCULATE A UI and ETT QUARTERLY PAYMENT IF PREPAYMENTS HAVE NOT BEEN MADE: The total UI taxable wages for the quarter are $1100000 The UI rate is 34% (034) and the ETT rate is 01% (001) UI Calculation: UI Taxable Wages $ 1100000 UI Rate 034 QUARTERLY UI PAYMENT $ 37400 ETT Calculation: UI Taxable Wages $ 1100000 ETT Rate 001 QUARTERLY ETT PAYMENT $ 1100 DE 88ALL-I Rev 30 (7-14) (INTERNET) Page 4 of 11
HOW TO CALCULATE SDI WITHHOLDINGS The SDI withholdings must be included whenever a California PIT deposit is required HOW TO CALCULATE A SDI DEPOSIT: The total SDI taxable wages for the pay period are $500000 The SDI rate is 10% (01) When completing the DE 88ALL please use your SDI rate or call the EDD Taxpayer Assistance Center at 888-745-3886 for rate information SDI Calculation: SDI Taxable Wages $ 500000 SDI Rate 010 SDI DEPOSIT $ 5000 (SEE BO 4C ON SAMPLE COUPON #1) HOW TO CALCULATE A SDI QUARTERLY DEPOSIT IF SDI DEPOSITS HAVE BEEN MADE: The total SDI taxable wages for the quarter are $1100000 The SDI deposits made during the quarter are $5000 The SDI rate is 10% (010) SDI Calculation: SDI Taxable Wages for the Quarter $ 1100000 SDI Rate 010 Quarterly SDI due $ 11000 - SDI deposited - 5000 QUARTERLY SDI DEPOSIT $ 6000 (SEE BO 4C ON SAMPLE COUPON #2) HOW TO CALCULATE A SDI QUARTERLY DEPOSIT IF SDI DEPOSITS HAVE NOT BEEN MADE: The total SDI taxable wages for the quarter are $1100000 The SDI rate for this example is 10% (010) SDI Calculation: SDI Taxable Wages for the Quarter $ 1100000 SDI Rate 010 QUARTERLY SDI DEPOSIT $ 11000 DE 88ALL-I Rev 30 (7-14) (INTERNET) Page 5 of 11
Example: HOW TO CALCULATE PIT WITHHOLDINGS Wage Bracket Table Method is used to determine amount of PIT withheld based on employees subject wages/salaries The total PIT withheld during the pay period is $60000 PIT Calculation: Total PIT withheld Total PIT to deposit $60000 (SEE BO 4D ON SAMPLE COUPON #1) HOW TO CALCULATE A PIT QUARTERLY DEPOSIT IF PIT DEPOSITS HAVE BEEN MADE: Example The total PIT withheld during the quarter is $170000 The total PIT deposited during the quarter is $150000 PIT Calculation: Total PIT Withheld $170000 - Total PIT Deposited - $150000 QUARTERLY PIT DEPOSIT $20000 (SEE BO 4D ON SAMPLE COUPON #2) HOW TO CALCULATE A PIT QUARTERLY DEPOSIT IF PIT DEPOSITS HAVE NOT BEEN MADE: The total PIT withheld during the quarter is $25000 PIT Calculation: Total PIT Withheld $25000 - Total PIT Deposited - $000 QUARTERLY PIT DEPOSIT $25000 HOW TO CALCULATE PENALTY AND INTEREST FOR A LATE QUARTERLY DEPOSIT A penalty of 15% (10% for periods prior to 3 rd quarter 2014) plus interest will be charged on late Next-Day Semiweekly Monthly and Quarterly deposit payment(s) Penalty and interest will be charged on the UI and ETT Contributions and the SDI and PIT Withholdings For calculating interest the daily interest factor for January 1 2014 through June 30 2014 is 000082* *Beginning July 1 2014 go to wwweddcagov/payroll_taxes/interest_ratehtm for the daily interest factor Example: Pay date for payroll is September 30 2014 Quarterly deposit payment is due on or before October 1 2014 and is delinquent on November 1 2014 Quarterly deposit is postmarked November 16 2014 and is 16 days late UI is $20400 ETT is $600 SDI withheld is $6000 PIT withheld is $20000 Penalty for a late payment is 15% (10% for periods prior to 3 rd quarter 2014) Daily interest factor for a late deposit payment is 00082% (000082) Calculation: UI Contributions $ 20400 ETT Contributions 600 SDI Withheld 6000 + PIT Withheld + 20000 Deposit Amount Subject to Penalty $ 47000 x 15% Penalty x 15 Penalty $ 7050 (SEE BO 4E ON SAMPLE COUPON #2) + Deposit Amount 47000 Amount Subject to Interest $ 54050 x Daily Interest Factor* x 000082 Daily Interest 044321 x Number of Days Late x 16 Interest $ 071 (SEE BO 4F ON SAMPLE COUPON #2) DE 88ALL-I Rev 30 (7-14) (INTERNET) Page 6 of 11
SAMPLE COUPON # 1 PAYROLL TA DEPOSIT DE 88ALL 2014 1 PAY : MUST BE COMPLETED P O BO 826276 (Last PAY covered by deposit) SACRAMENTO CA 94230-6276 Employer Name SANDRA JONES Employer DBA ABC COMPANY 0 1 1 7 1 4 This is your account number; please enter on your check 0 0 0 0 0 0 0 0 2 DEPOSIT SCHEDULE: (MUST MARK ONE BO) 3 QUARTER COVERED PREPARER S SIGNATURE TELEPHONE NO Sandra Jones (999) 555-1212 NET-DAY SEMIWEEKLY MONTHLY QUARTERLY A) B) C) D) E) F) G) DEPARTMENT USE ONLY (TYPE OR PRINT IN BLACK INK ONLY) Rate $ Tax UI SDI California PIT TOTAL PAID THIS FORM SHOULD BE USED FOR THIS ACCOUNT NUMBER ONLY 1 4 1 EMPLOYMENT DEVELOPMENT DEPARTMENT ETT Penalty Interest 4 DEPOSIT AMOUNTS: PAY THIS AMOUNT TOTAL LINES A THROUGH F DO NOT FOLD OR STAPLE Make check payable to EDD DE 88ALL Rev 18 (11-12) 1 7 0 0 0 5 0 0 5 0 0 0 6 0 0 0 0 8 2 5 0 0 SAMPLE COUPON # 2 PAYROLL TA DEPOSIT DE 88ALL 2014 1 PAY : MUST BE COMPLETED P O BO 826276 (Last PAY covered by deposit) SACRAMENTO CA 94230-6276 Employer Name SANDRA JONES Employer DBA ABC COMPANY 0 9 3 0 1 4 This is your account number; please enter on your check 0 0 0 0 0 0 0 0 2 DEPOSIT SCHEDULE: (MUST MARK ONE BO) 3 QUARTER COVERED PREPARER S SIGNATURE TELEPHONE NO Sandra Jones (999) 555-1212 NET-DAY SEMIWEEKLY MONTHLY QUARTERLY EMPLOYMENT DEVELOPMENT DEPARTMENT A) B) C) D) E) F) G) DEPARTMENT USE ONLY (TYPE OR PRINT IN BLACK INK ONLY) Rate Tax 4 DEPOSIT AMOUNTS: UI 2 ETT SDI 2 $ 5 4 California PIT Penalty TOTAL PAID THIS FORM SHOULD BE USED FOR THIS ACCOUNT NUMBER ONLY 1 4 3 Interest PAY THIS AMOUNT TOTAL LINES A THROUGH F DO NOT FOLD OR STAPLE Make check payable to EDD DE 88ALL Rev 18 (11-12) 0 4 0 0 6 0 0 6 0 0 0 0 0 0 0 7 0 5 0 7 1 1 2 1 DE 88ALL-I Rev 30 (7-14) (INTERNET) Page 7 of 11
WORKSHEET FOR: PAY M M D D Y Y PAYMENT QUARTER Y Y Q TA TAABLE WAGE LIMITS UI - First $ 700000 in wages per employee per year ETT - First $ 700000 in wages per employee per year SDI - First $ 10163600 in wages per employee per year LINE A: UI TAABLE UI UI TAES RATE DUE UI PREPAYMENTS LINE B: ETT TAABLE ETT ETT TAES RATE DUE ETT PREPAYMENTS LINE C: SDI TAABLE SDI SDI TAES RATE DUE SDI DEPOSITS LINE D: CALIFORNIA PERSONAL INCOME TA WITHHELD PIT DEPOSITS LINE E: PENALTY (SUBTOTAL OF LINES A B C & D) PENALTY OF 15% (10% FOR PERIODS PRIOR TO 3 RD QUARTER 2014) LINE F: INTEREST (SUBTOTAL OF LINES A B C D & E) LINE G: TOTAL PAID (TOTAL OF LINES A B C D E & F) (AMOUNT OF DAILY INTEREST) (NUMBER OF DAYS LATE) WORKSHEET FOR: PAY M M D D Y Y PAYMENT QUARTER Y Y Q TA TAABLE WAGE LIMITS UI - First $ 700000 in wages per employee per year ETT - First $ 700000 in wages per employee per year SDI - First $ 10163600 in wages per employee per year LINE A: UI TAABLE UI UI TAES RATE DUE UI PREPAYMENTS LINE B: ETT TAABLE ETT ETT TAES RATE DUE ETT PREPAYMENTS LINE C: SDI TAABLE SDI SDI TAES RATE DUE SDI DEPOSITS LINE D: CALIFORNIA PERSONAL INCOME TA WITHHELD PIT DEPOSITS LINE E: PENALTY (SUBTOTAL OF LINES A B C & D) PENALTY OF 15% (10% FOR PERIODS PRIOR TO 3 RD QUARTER 2014) LINE F: INTEREST (SUBTOTAL OF LINES A B C D & E) LINE G: TOTAL PAID (TOTAL OF LINES A B C D E & F) (AMOUNT OF DAILY INTEREST) (NUMBER OF DAYS LATE) DE 88ALL-I Rev 30 (7-14) (INTERNET) Page 8 of 11
WORKSHEET FOR: PAY M M D D Y Y PAYMENT QUARTER Y Y Q TA TAABLE WAGE LIMITS UI - First $ 700000 in wages per employee per year ETT - First $ 700000 in wages per employee per year SDI - First $ 10163600 in wages per employee per year LINE A: UI TAABLE UI UI TAES RATE DUE UI PREPAYMENTS LINE B: ETT TAABLE ETT ETT TAES RATE DUE ETT PREPAYMENTS LINE C: SDI TAABLE SDI SDI TAES RATE DUE LINE D: CALIFORNIA PERSONAL INCOME TA WITHHELD SDI DEPOSITS PIT DEPOSITS LINE E: PENALTY (SUBTOTAL OF LINES A B C & D) PENALTY OF 15% (10% FOR PERIODS PRIOR TO 3 RD QUARTER 2014) LINE F: INTEREST (SUBTOTAL OF LINES A B C D & E) LINE G: TOTAL PAID (TOTAL OF LINES A B C D E & F) (AMOUNT OF DAILY INTEREST) (NUMBER OF DAYS LATE) WORKSHEET FOR: PAY M M D D Y Y PAYMENT QUARTER Y Y Q TA TAABLE WAGE LIMITS UI - First $ 700000 in wages per employee per year ETT - First $ 700000 in wages per employee per year SDI - First $ 10163600 in wages per employee per year LINE A: UI TAABLE UI UI TAES RATE DUE UI PREPAYMENTS LINE B: ETT TAABLE ETT ETT TAES RATE DUE ETT PREPAYMENTS LINE C: SDI TAABLE SDI SDI TAES RATE DUE LINE D: CALIFORNIA PERSONAL INCOME TA WITHHELD SDI DEPOSITS PIT DEPOSITS LINE E: PENALTY LINE F: INTEREST (SUBTOTAL OF LINES A B C & D) (SUBTOTAL OF LINES A B C D & E) LINE G: TOTAL PAID (TOTAL OF LINES A B C D E & F) PENALTY OF 15% (10% FOR PERIODS PRIOR TO 3 RD QUARTER 2014) (AMOUNT OF DAILY INTEREST) (NUMBER OF DAYS LATE) DE 88ALL-I Rev 30 (7-14) (INTERNET) Page 9 of 11
EMPLOYER RECORD OF CALIFORNIA TA/WITHHOLDING DEPOSITS PMT NO 1 PAY QTR UNEMPLOYMENT INSURANCE EMPLOYMENT TRAINING TA STATE DISABILITY INSURANCE PERSONAL INCOME TA TOTAL OF TAES AND WITHHOLDINGS PAYMENT 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 TOTAL DE 88ALL-I Rev 30 (7-14) (INTERNET) Page 10 of 11
CHANGE OF ADDRESS / ADDRESS CORRECTION AND FINAL REPORT FORM TO CHANGE / CORRECT A MAILING ADDRESS OR REPORT A DISCONTINUANCE OF PAYROLL OR BUSINESS WITHOUT A SUCCESSOR - PLEASE COMPLETE THE SECTION BELOW: ADDRESS CHANGE / ADDRESS CORRECTION YOUR ACCOUNT NUMBER HERE MAIL TO: EMPLOYMENT DEVELOPMENT DEPT FIELD AUDIT & COMPLIANCE DIV - MIC28 PO BO 826880 SACRAMENTO CA 94280-0001 ( ) NUMBER AND STREET CITY STATE AND ZIP CODE PHONE NUMBER DISCONTINUED PAYING Last wage payment made on / / OUT OF BUSINESS WITHOUT SUCCESSOR Out of Business date / / REMINDER: If you have discontinued paying wages or you have gone out of business you have 10 days to file your final Payroll Tax Deposit (DE 88) coupon with payment and your Quarterly Contribution Return and Report of Wages (DE 9) SIGNATURE TITLE ( ) PHONE NUMBER To change your mailing address or inactivate your account online enroll in e-services for Business at https://eddserviceseddcagov To report account changes online enroll in e-services for Business at https://eddserviceseddcagov To report account changes by mail complete the Change of Employer Account Information (DE 24) and mail to the address on the form You may also obtain the DE 24 form by: Accessing the EDD website at wwweddcagov/payroll_taxes/forms_and_publicationshtm Contacting the EDD Taxpayer Assistance Center at 888-745-3886 DE 88ALL-I Rev 30 (7-14) (INTERNET) Page 11 of 11